2015 (4) TMI 703

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..... International [2015 (3) TMI 435 - BOMBAY HIGH COURT] - Tribunal was in error in dismissing the Revenue's Appeal. The Revenue's Appeal was maintainable before the Tribunal. It shall now be registered and proceeded with in accordance with law - matter remanded back - Decided in favour of Revenue. - Central Excise Appeal No. 128 of 2014 - - - Dated:- 27-2-2015 - S. C. Dharmadhikari And Sunil P. .....

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..... nclusion, the Tribunal held that the provisions of Central Excise Act, 1944 would apply even to Service Tax claims and particularly the rebate. However, once the order passed by the Commissioner (Appeals) can be only challenged before the Central Government, then, the Revenue's Appeal before the Tribunal is not maintainable and is incompetent. 3. The Appeal therefore raises a substantial qu .....

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..... y has been dealt with by this Court. The Appeal has been decided in favour of the Revenue by holding that the Revenue's Appeal before the Tribunal was maintainable and the CESTAT has jurisdiction to entertain and try it. We follow this very Judgment as it is fully applicable to the facts and circumstances in the present Appeal and the question of law. 7. Applying that Judgment, we hold that .....

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